THIS CIRCULAR GUIDES THE VALUATION AND PAYMENT OF AGRICULTURAL TAXES WITH RICE AND GRAIN CROPS, APPLICABLE TO PROVINCES IN THE NORTH AND OLD SOUTHWEST, WITH SPECIFIC PRICES ACCORDING TO REGIONS. THE PAYMENT TIME AND PROCEDURES ARE ALSO SPECIFIED.
Đối tượng áp dụng
THE FOODSTUFF INDUSTRY, STATE BUDGET, FINANCIAL AUTHORITIES, AND FOODSTUFF TRADING UNITS.
Các điểm cốt lõi
- THE FOODSTUFF INDUSTRY MUST PAY THE AGRICULTURAL TAXES WITH RICE AND GRAIN CROPS AT THE STATE-DIRECTED PURCHASE PRICE, SPECIFICALLY THE RICE, CORN, DRY SWEET POTATO SLICES, AND DRY CASHEW SLICES WITHOUT PEELS.
- THE PAYMENT TIME IS CALCULATED BASED ON THE FOOD YEAR, FROM NOVEMBER 1 TO OCTOBER 31 FOR PROVINCES IN THE NORTH AND FROM DECEMBER 1 TO NOVEMBER 30 FOR THE OLD SOUTHWEST.
- IF FARMERS PAY TAXES WITH SPECIAL QUALITY RICE HAVING A HIGHER VALUE, THE FOODSTUFF AUTHORITY WILL PAY THE DIFFERENCE BETWEEN THE STATE-DIRECTED PURCHASE PRICE OF SPECIAL QUALITY RICE AND THE COMMON WHITE RICE TYPE I.
- THE CAPITAL AND PRICE ADJUSTMENT LEVELS OF THE FOODSTUFF INDUSTRY NEED TO BE ADJUSTED IN LINE WITH THE PRICE ADJUSTMENTS ACCORDING TO THIS CIRCULAR.
- THE REVENUE FROM THE PAYMENT OF AGRICULTURAL TAXES WILL BE SUBMITTED TO THE COMMUNE BUDGET, LOCAL BUDGET, AND CENTRAL BUDGET ACCORDING TO THE PRESCRIBED RATIOS.
🌐 Tác động xã hội từ văn bản này
- POSITIVE IMPACT: PROVIDE FAVORABLE CONDITIONS FOR FOODSTUFF BUSINESS UNITS IN ACCOUNTING WORK.
- NEGATIVE IMPACT: THE BURDEN OF COSTS FOR THE FOODSTUFF INDUSTRY WHEN ADJUSTING CAPITAL AND PRICE ADJUSTMENT LEVELS.
- FARMERS BENEFIT FROM THE ADDITIONAL PAYMENT OF THE DIFFERENCE IF THEY PAY TAXES WITH SPECIAL QUALITY RICE.
- THE STATE BUDGET IS MANAGED MORE EFFECTIVELY THROUGH THE PAYMENT AT THE PRESCRIBED PRICES.
❓ Câu hỏi thường gặp
WHAT ARE THE RICE PRICES IN THE PROVINCES IN THE NORTH AND OLD SOUTHWEST?
IN THE NORTH, THE RICE PRICE IN ZONE I IS 2,50 Đ/KG, ZONE II IS 2,75 Đ/KG, ZONE III IS 3,00 Đ/KG, AND ZONE IV IS 3,30 Đ/KG. FOR THE OLD SOUTHWEST, THE RICE PRICE IN THE DELTA IS 2,50 Đ/KG AND OTHER PROVINCES IS 3,00 Đ/KG.
WHEN IS THE PAYMENT OF AGRICULTURAL TAXES MADE?
PAYMENT IS MADE BASED ON THE FOOD YEAR, FROM NOVEMBER 1 TO OCTOBER 31 FOR PROVINCES IN THE NORTH AND FROM DECEMBER 1 TO NOVEMBER 30 FOR THE OLD SOUTHWEST.
IF FARMERS PAY TAXES WITH SPECIAL QUALITY RICE HAVING A HIGHER VALUE, HOW WILL THE FOODSTUFF AUTHORITY PAY?
THE FOODSTUFF AUTHORITY WILL PAY THE DIFFERENCE BETWEEN THE STATE-DIRECTED PURCHASE PRICE OF SPECIAL QUALITY RICE AND THE COMMON WHITE RICE TYPE I.
HOW IS THE REVENUE FROM THE PAYMENT OF AGRICULTURAL TAXES SUBMITTED TO THE BUDGET?
13% FOR THE COMMUNE BUDGET (NORTH), 10% FOR THE COMMUNE BUDGET (SOUTH). THE REMAINING PORTION IS BASED ON THE DISTRIBUTION RATIO ALREADY PRESCRIBED FOR EACH BUDGET LEVEL.
HOW CAN SECTIONS PROVIDE SPECIFIC GUIDANCE?
EACH SECTION CAN PROVIDE ADDITIONAL SPECIFIC GUIDANCE WITHIN ITS OWN FIELD OF BUSINESS, BUT IT MUST NOT CONTRADICT THE PROVISIONS OF THIS CIRCULAR.
Toàn văn
JOINT CIRCULAR
Guidelines for Valuing and Paying Agricultural Tax with Rice and Other Staple Food Crops
____________________________
Implementing Decision No. 129-HĐBT dated November 9, 1981 of the Council of Ministers on pricing rice and other agricultural products for agricultural tax collection
In order to manage state budget revenues from agricultural taxes effectively, while also facilitating the work of food trading establishments in accounting, the Ministry of Finance, Foodstuffs, and the State Bank provide guidelines for implementing the valuation and payment methods for agricultural taxes paid in rice and other staple food crops between the foodstuffs sector and the state budget as follows:
1\. The valuation price for agricultural taxes paid in rice and other staple food crops (after being included in the foodstuffs sector's inventory, which must be remitted to the state budget) is the state-guided purchase price stipulated by the Council of Ministers in Decisions No. 95-HĐBT dated September 26, 1981 for northern provinces, coastal central provinces, and the Central Highlands; and Decision No. 148-HĐBT dated December 4, 1981 for southern provinces. In Decisions 95 and 148-HĐBT, there are regions where the price of rice is specified within a price range, now the ministries guide its application as follows:
a\. For northern provinces, coastal central provinces, and the Central Highlands:
+ Price for rice payment:
- Region I, including provinces: Thai Binh, Hai Hung, Ha Nam Ninh, Ha Son Binh, Hanoi, Haiphong, shall be paid at 2,50 đ/kg.
- Region II, including provinces: Vinh Phu, Ha Bac, Thanh Hoa, shall be paid at 2,75 đ/kg.
- Region III, including provinces: Nghe Tinh, Binh Tri Thien, Quang Nam-Da Nang, Nghia Binh, Phu Khanh, Thuan Hai, shall be paid at 3,00 đ/kg.
- Region IV, including provinces: Son La, Lai Chau, Hoang Lien Son, Cao Bang, Lang Son, Quang Ninh, Ha Tuyen, Bac Thai, Dak Lak, Gia Lai-Kon Tum, and Lam Dong, shall be paid at 3,30 đ/kg.
+ Price for corn grain payment:
- In provinces: Son La, Lai Chau, Hoang Lien Son, Cao Bang, Lang Son, Quang Ninh, Ha Tuyen, Bac Thai, Nghe Tinh, Dak Lak, Gia Lai-Kon Tum, and Lam Dong, shall be paid at 3,20 đ/kg.
- In provinces: Thai Binh, Hai Hung, Ha Nam Ninh, Thanh Hoa, Binh Tri Thien, Hanoi, Haiphong, Ha Son Binh, Ha Bac, Vinh Phu, shall be paid at 2,75 đ/kg.
- In provinces: Quang Nam-Da Nang, Nghia Binh, Phu Khanh, Thuan Hai, shall be paid at 3,00 đ/kg.
+ Price for dried sweet potato slices payment:
- In provinces: Ha Bac, Ha Son Binh, Thanh Hoa, Vinh Phu, Nghe Tinh, Son La, Lai Chau, Hoang Lien Son, Cao Bang, Lang Son, Quang Ninh, Ha Tuyen, Bac Thai, Dak Lak, Gia Lai-Kon Tum, and Lam Dong, shall be paid at 3,20 đ/kg. Other provinces shall be paid at 2,70 đ/kg.
+ Price for peeled cassava chip payment:
- In plains and midland provinces in the north, Thanh Hoa, Nghe Tinh, shall be paid at 3,30 đ/kg.
- In mountainous provinces in the north, shall be paid at 3,00 đ/kg.
- In central coastal provinces and the Central Highlands, shall be paid at 2,20 đ/kg.
b\. For old southern provinces:
+ Price for rice payment:
- In nine Mekong Delta provinces: shall be paid at 2,50 đ/kg.
- In provinces: Dong Nai, Song Be, Tay Ninh, Ho Chi Minh City, and Vung Tau-Cong Dao Special Administrative Region, shall be paid at 3,00 đ/kg.
+ Price for corn grain payment: shall be paid at 3,00 đ/kg for all old southern provinces.
+ Price for peeled cassava chip payment: shall be paid at 3,00 đ/kg for all old southern provinces.
The valuation prices for agricultural taxes paid in staple food crops as prescribed above apply to all districts in each province and throughout the year, and refer to first-grade white rice and high-quality staple food crops. If farmers pay taxes with specialty rice of higher value, the foodstuffs agency will compensate farmers the difference between the guided purchase price of specialty rice and the first-grade white rice price.
2\. Payment time and procedures:
- The new valuation price for agricultural taxes paid in rice and staple food crops as stipulated in Clause 1 of this Circular shall be calculated based on the food year, i.e.,
From November 1 of the previous year to October 31 of the following year for provinces from Thuan Hai to Lam Dong and northward.
From December 1 of the previous year to November 30 of the following year for old southern provinces.
Agricultural taxes for 1982 shall be paid according to the new price from October 1, 1981 for provinces from Thuan Hai to Lam Dong and northward, and from December 1, 1981 for old southern provinces. The basis for payment is the warehouse receipt showing the quantity of foodstuffs entered before or after the specified date. Taxes paid in rice and other foodstuffs that were entered into the warehouse after the specified date but not yet settled will be paid according to the new price. Taxes paid in rice and other foodstuffs entered into the warehouse after the specified date but not yet settled until now will be paid according to the old price.
Where local foodstuffs agencies have already paid the tax money in cash and other foodstuffs according to the new price set by the provincial People's Committee in the last crop season of 1981 and early 1982, and if the price paid is close to the price stipulated in this Circular, they do not need to repay. Starting April 1, 1982, these provinces will implement the new price settlement as prescribed.
Departments of Finance and Foodstuffs in provinces need to instruct counties and cities to reconcile and clearly determine the quantities of foodstuffs entered into the warehouse before and after the implementation of the new price, to manage well and settle the correct quantity of foodstuffs entered into the state budget according to the prescribed price.
During the tax collection period, the county finance and foodstuffs departments must reconcile the warehouse receipts for foodstuffs and tax receipts for agricultural taxes, confirm the quantity of rice and other foodstuffs collected as tax and the amount to be settled, report to the provincial departments of finance and foodstuffs according to the previously agreed schedule for settlement with the state budget.
If counties and cities currently reconcile and settle payments to the state budget according to Circular No. 04 dated March 30, 1978 of the Ministry of Finance and Foodstuffs without any obstacles, they may continue to settle at the county level. The State Bank will only provide loans for independent economic settlements.
3- Regarding the adjustment of rice and grain prices and the capital and price subsidy levels of the food industry, these also need to be adjusted accordingly. The Departments of Finance, State Banks, and Food Departments of provinces and cities should recalculate the working capital for food trading organizations in accordance with the price adjustments as stipulated in Circular No. 27-TT/LB dated October 27, 1981, jointly issued by the Ministry of Finance and the State Bank on handling capital arising from price differences, and Circular No. 16-TT/LB dated July 9, 1981, jointly issued by the Ministry of Finance and the State Bank guiding the quota working capital.
The amount collected from agricultural tax payments must be promptly allocated to the communal budget at 13% (for northern provinces and cities) and 10% (for southern provinces and cities). The remainder shall be allocated to the local and central budgets based on the specified revenue-sharing ratios for each level of budget for each province.
- The portion allocated to the county, provincial, and city budgets shall be used first to subsidize the price difference for food sold to designated recipients under Decision No. 218-CP dated May 29, 1981, of the Council of Ministers.
Based on the plan for subsidizing the price difference for food sold from agricultural tax revenues, the Departments of Finance shall use the funds collected from agricultural tax payments in the provincial and city budgets to provide subsidies to food trading units.
- The portion allocated to the central government budget, the Ministry of Finance shall prioritize subsidizing the price difference for food sold to designated recipients under the central plan for cadres, workers, and employees.
The collection of price differences and the provision of price subsidies must be carried out strictly in accordance with Decision No. 221-CP dated May 29, 1981, of the Council of Ministers regarding the system of collecting price differences and providing price subsidies, and Circular No. 13-TC/TT dated June 1, 1981, of the Ministry of Finance guiding the implementation of this decision.
4- Within the scope of their respective business operations, if any additional specific guidance is deemed necessary, each sector shall issue its own guidelines, but they must not conflict with the provisions of this circular.
All previous regulations issued by the Joint Ministries of Finance, Food, and Banking or by individual ministries within the three ministries that conflict with the provisions of this circular are hereby abolished.
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